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All Journal JURNAL RISET AKUNTANSI JAMBI Jurnal Ekonomi Syariah Mappideceng:Jurnal Ekonomi Syariah
Muh. Sajjaj Sudirman
IAIN Ternate
Religion Economics, Econometrics & Finance

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Analisis Penerapan Artificial Intelligence (AI) dalam Meningkatkan Efisiensi dan Akurasi Laporan Keuangan di Era Digital Yuniar Fitri Andani; Muh. Sajjaj Sudirman
Mappideceng:Jurnal Ekonomi Syariah Vol 3 No 1 (2026): Mappideceng: Jurnal Ekonomi Syariah
Publisher : STAI DDI Pinrang

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Abstract

This research is motivated by the organization's need for a faster, more accurate, and secure financial system amidst rapid technological advancements. The purpose of this research is to understand the role and practices of Artificial Intelligence (AI) application in financial statement preparation, and to examine the impacts and challenges faced in its implementation. The method used is a Systematic Literature Review (SLR) with a descriptive qualitative approach to various literature from 2020-2024 discussing the integration of AI in the field of accounting. The research findings indicate that the implementation of AI can improve work efficiency by automating routine tasks such as transaction recording and financial statement preparation, enhance data accuracy, and provide predictive analytics to support data-driven decision-making. AI also plays a role in detecting errors and potential fraud early on, while simultaneously strengthening the security of financial data. The main challenges that have emerged include the need to improve human resource competencies, cybersecurity risks, and the potential for accountants' roles to diminish due to automation. The synergy between humans and technology is key to creating efficient, transparent, and sustainable modern accounting systems in the digital age.
Analisis Peluang dan Tantangan Penggunaan Financial Technology (Fintech) Pada UMKM di Kota Ternate Vira Rahmania; Jasmin; Muh. Sajjaj Sudirman
JURNAL RISET AKUNTANSI JAMBI Vol. 8 No. 2 (2025): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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Penelitian ini bertujuan untuk menganalisis peluang dan tantangan penggunaan financial technology (fintech) pada Usaha Mikro, Kecil dan Menengah (UMKM) di Kota Ternate. Menggunakan pendekatan kualitatif, data dikumpulkan melalui wawancara mendalam terhadap pelaku UMKM di sektor kuliner yang telah menggunakan layanan fintech. Hasil penelitian menunjukkan bahwa fintech memberikan berbagai peluang seperti kemudahan transaksi pembayaran, efisiensi operasional dan akses terhadap pinjaman modal usaha. Namun, penerapannya masih menghadapi tantangan berupa rendahnya literasi teknologi, keraguan terhadap keamanan data serta kompleksitas fitur layanan fintech. Meskipun demikian, responden umumnya memiliki pandangan positif terhadap fintech sebagai alternatif pembayaran yang praktis dan mendukung pertumbuhan usaha. Penelitian ini merekomendasikan perlunya edukasi, pendampingan dan kebijakan yang berpihak kepada UMKM agar mereka dapat mengoptimalkan penggunaan fintech secara berkelanjutan. Kata kunci: Financial technologi, UMKM, Peluang dan Tantangan.
QRIS BSI SEBAGAI INSTRUMEN INKLUSI KEUANGAN SYARIAH: DAMPAK DAN KENDALA BAGI UMKM DI MASJID AL-MUNAWAR KOTA TERNATE Kurniati Yunus; Syaifuddin; Ilham Putra Usmayani; Muh. Sajjaj Sudirman
Al-Ujrah | Jurnal Ekonomi Syariah Vol. 3 No. 02 (2025): Al - Ujrah | Jurnal Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah IAI Darul Ulum Kandangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63216/al-ujrah.v3i02.501

Abstract

The adoption of electronic money through the Quick Response Code Indonesia Standard (QRIS) is an important innovation in supporting transaction digitalization, promoting financial inclusion, and strengthening the economic growth of micro, small, and medium enterprises (MSMEs). Bank Syariah Indonesia (BSI) introduced QRIS as a sharia-compliant payment instrument; however, its implementation still faces challenges at the mosque-based MSME level. This study aims to analyze the impact and obstacles of using BSI QRIS among MSMEs in the Al-Munawar Mosque community in Ternate City, focusing on how its application influences business activities and consumer satisfaction. A qualitative descriptive method was employed with four informants consisting of two MSME actors and two consumers, using Miles and Huberman’s interactive data analysis model, which includes data reduction, data display, and conclusion drawing. The findings reveal that before using QRIS, MSMEs experienced difficulties such as losing potential customers due to limited payment options, slow cash transactions, and challenges in separating personal and business finances. After adopting BSI QRIS, MSMEs benefited from increased sales, time efficiency, stronger brand awareness, and improved transaction recording. The only obstacle reported was internet connectivity issues during unfavorable weather conditions, while no significant challenges were found in the registration or transaction process. These results highlight the importance of BSI QRIS as a sharia-based financial inclusion instrument that can enhance the competitiveness of MSMEs in the digital era.
Co-Authors Ilham Putra Usmayani Jasmin Kurniati Yunus Syaifuddin Vira Rahmania Yuniar Fitri Andani